https://www.taxtmi.com/highlights?id=14407 Amendments made to Section 40(a)(ia) by Finance Act, 2010 - Retrospective effect or Prospective effect - The amended section 40(a)(ia) expands and further liberalises the statue when it stipulates that deductions made in the first eleven months of the previous year but paid before the due date of filing of the return, will constitute sufficient compliance. - held as retrospective effect - HC en-us Tue, 10 Sep 2013 10:28:35 +0530 Tue, 10 Sep 2013 10:28:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14407 Amendments made to Section 40(a)(ia) by Finance Act, 2010 - Retrospective effect or Prospective effect - The amended section 40(a)(ia) expands and further liberalises the statue when it stipulates that deductions made in the first eleven months of the previous year but paid before the due date of filing of the return, will constitute sufficient compliance. - held as retrospective effect - HC Highlights Income Tax Tue, 10 Sep 2013 10:28:35 +0530 https://www.taxtmi.com/highlights?id=14407